After getting a business license, file accurate returns on schedule even without revenue; file zero returns only when eligible

There’s no direct cost involved. You can file electronically via the tax service portal monthly or quarterly in just a few minutes. Hiring an accountant, however, adds extra expense. If you do hire someone, you must also register for social insurance within 30 days of business establishment. The real challenge is remembering to file on time even during months with no business activity.

Taxpayers with no tax payable for a period must still file as required: even if no tax is due, the return remains due. The Tax Collection Administration Law also requires truthful reporting. No revenue, no profit and no tax due are three different things. Even without revenue, rent, wages and other costs already incurred must be reported accurately as required. Tax-exempt revenue belongs in its corresponding field, not as zero revenue. Check eligibility and form requirements for each tax separately before filing a zero return. Foshan tax authorities give this corporate-income-tax example: one-click zero filing requires financial statements already submitted and cumulative revenue, costs and profit all zero for the period. Employee numbers and total assets must still be completed; the whole form is not filled with zeros. Failure to file on time brings an order to correct and a possible fine of up to 2000 yuan, or 2000 to 10000 in serious cases. If non-filing also causes underpayment, the unpaid tax and daily late charges must be paid, plus a fine of 50% to 5 times the underpaid tax. The late charge is five ten-thousandths per day, or 0.05%. After three consecutive months without returns for any tax type, the system automatically marks the taxpayer abnormal and suspends the invoice-receipt book and invoice use: invoices can neither be obtained nor issued. Filing the missing returns and accepting the penalties automatically clears the status. Employers must apply to the local social-insurance agency for registration within thirty days of establishment. These rules apply throughout China.

国务院 (2002). 税收征收管理法实施细则（国务院令第 362 号，第三十二、三十四、七十五条）. https://fgk.chinatax.gov.cn/zcfgk/c100010/c5195082/content.html ; 全国人大常委会 (2015). 税收征收管理法（2015 年修正，第二十五、三十二、六十二、六十四条）. https://fgk.chinatax.gov.cn/zcfgk/c100009/c5195081/content.html ; 国家税务总局佛山市税务局 (2025). 企业所得税——申报指引——查账征收（填写报表：一键零申报条件、免税收入填报）. https://guangdong.chinatax.gov.cn/gdsw/fssw_nsrxt_kjxz/2025-10/09/content_145b9db929fb4054bcca80d26ab8a3ee.shtml ; 国家税务总局 (2019). 关于税收征管若干事项的公告（国家税务总局公告 2019 年第 48 号，第三条）. https://fgk.chinatax.gov.cn/zcfgk/c100012/c5195194/content.html ; 全国人大常委会 (2018). 个人所得税法（2018 年修正，第十二条）. https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html ; 全国人大常委会 (2018). 社会保险法（2018 年修正，第五十七条）. http://www.npc.gov.cn/zgrdw/npc/xinwen/2019-01/07/content_2070267.htm ; 全国人大常委会 (2018). 企业所得税法（2018 年修正，第五十四条）. https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f2106acd11784（国家法律法规数据库） ; 市场监管总局等六部门 (2025). 企业注销指引（2025 年修订）（2025 年第 52 号公告）. https://www.gov.cn/zhengce/zhengceku/202512/content_7053238.htm

After integration of multiple certificates, separate tax registration is unnecessary. Log into the electronic tax bureau with the unified social credit code on the business license, confirm registration data and declare applicable taxes. Individual businesses and sole-proprietor enterprises pay personal income tax on business income: prepay within fifteen days after the month or quarter ends, then reconcile by March thirty-first of the next year, with refunds or additional payment for the full year. Limited companies pay corporate income tax, prepaid monthly or quarterly; annual reconciliation is within five months after year-end, by May 31 of the following year. Returns are required even before opening; zero filing is only for eligible cases. Three consecutive months without returns for all tax types brings abnormal status and suspended invoices. The 2025 deregistration guide requires abnormal taxpayers to clear that status and make up returns before tax deregistration. See item 23 (exit through the proper procedure when losing money).